NATIONAL FRATERNAL ORDER OF POLICE

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1915

Legal Domicile

Principal Officer

PATRICK YOES

Phone

6153990900

Tax Period

2024-07-01 to 2025-06-30

NATIONAL FRATERNAL ORDER OF POLICE, founded in 1915, is a community nonprofit that reported $8.1M in total revenue in fiscal year 2024. Revenue decreased 6% compared to the prior year. Expenses of $7.8M left a modest 4% surplus.

Mission

TO ENCOURAGE AND PROMOTE THE HIGHEST STANDARDS OF PROFESSIONALISM, OFFER ENRICHING EDUCATIONAL PROGRAMS AND RECOGNIZE ADVANCES, SKILLS AND ABILITIES BEYOND ENTRY LEVEL QUALIFICATIONS OF FULL TIME LAW ENFORCEMENT OFFICERS OF THE U.S.

Program Service Accomplishments

Program 1

FOP MEMBER SERVICES - THE LODGE PROVIDES VARIOUS SERVICES TO ITS MEMBERSHIP PRIMARILY IN THE FORM OF EDUCATING THE MEMBERSHIP. TOPICS COVERED INCLUDE LABOR ISSUES, BENEFITS (INSURANCE, ETC.)...

FOP MEMBER SERVICES - THE LODGE PROVIDES VARIOUS SERVICES TO ITS MEMBERSHIP PRIMARILY IN THE FORM OF EDUCATING THE MEMBERSHIP. TOPICS COVERED INCLUDE LABOR ISSUES, BENEFITS (INSURANCE, ETC.), GRIEVANCES, SAFETY ISSUES AND POLICE PENSIONS. IN ADDITION, THE LODGE PRODUCES A MONTHLY DIGITAL NEWS JOURNAL FOR IT'S MEMBERSHIP.

Program 2

LABOR SERVICES - LABOR SERVICES PROVIDES A COMPREHENSIVE SET OF RESOURCES AND SERVICES DESIGNED TO ENSURE THAT NO OFFICER GOES TO THE BARGAINING TABLE ALONE. IN ADDITION, PROVIDES ASSISTANCE TO...

LABOR SERVICES - LABOR SERVICES PROVIDES A COMPREHENSIVE SET OF RESOURCES AND SERVICES DESIGNED TO ENSURE THAT NO OFFICER GOES TO THE BARGAINING TABLE ALONE. IN ADDITION, PROVIDES ASSISTANCE TO LODGES WHICH REQUIRE CONTRACT INFORMATION, EXPERIENCED LEGAL EXPERTS, TRAINING SEMINARS OR PERSONALIZED LABOR RESEARCH.

Program 3

LEGISLATIVE SERVICES - THE LODGE MAINTAINS AN OFFICE IN WASHINGTON DC FOR THE PURPOSE OF LOBBYING FOR PASSAGE OR SUPPORT ON VARIOUS CRIME BILLS AND OTHER LAW ENFORCEMENT ISSUES

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $172,925

Program Service Revenue $7,042,507

Investment Income $257,125

Other Revenue $637,929

TOTAL REVENUE $8,110,486

Expense Breakdown

Grants Paid $484,689

Salaries & Benefits $4,168,665

Fundraising Expenses $0

Other Expenses $3,137,367

TOTAL EXPENSES $7,790,721

Year-over-Year Comparison

	2024	2023	Change
Revenue	$8,110,486	$8,585,650	-0.1%
Expenses	$7,790,721	$8,508,832	-0.1%
Net Income	$319,765	$76,818	+3.2%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✓ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$451,545

Total Directors

$543,463

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PATRICK YOES	PRESIDENT	40.00	Officer Director	$106,225	$0	$106,225
JOSEPH P GAMALDI	VICE PRESIDENT	20.00	Officer Director	$42,700	$0	$42,700
JIMMY A HOLDERFIELD	SECRETARY	25.00	Officer Director	$80,062	$0	$80,062
JAMES M SMALLWOOD	TREASURER	30.00	Officer Director	$80,063	$0	$80,063
JOHN HOYT	SECOND VICE PRESIDENT	10.00	Officer Director	$42,700	$0	$42,700
STEVEN E JAMES	SERGEANT-AT-ARMS	10.00	Officer Director	$42,700	$0	$57,100
ROBERT L PRIDE	TRUSTEE CHAIRMAN	10.00	Officer Director	$42,695	$0	$42,695
KENNETH C CANTERBURY	IMMEDIATE PAST PRESIDENT	1.00	Director	$300	$0	$300
DEWEY R STOKES	PAST PRESIDENT	1.00	Director	$0	$0	$0
JOHN DINEEN	PAST PRESIDENT	1.00	Director	$0	$0	$0
JAY KING	TRUSTEE	2.00	Director	$1,100	$0	$1,100
PAUL SHELDON	TRUSTEE	2.00	Director	$0	$0	$0
KENNETH A HAMBY JR	TRUSTEE	2.00	Director	$1,850	$0	$1,850
MATT HEADY	TRUSTEE	2.00	Director	$700	$0	$700
DANIEL DEPINTO	TRUSTEE	2.00	Director	$1,100	$0	$1,100
MARINOS MARINOS	TRUSTEE	2.00	Director	$1,788	$0	$1,788
JOSEPH T FITZGERALD III	TRUSTEE	2.00	Director	$1,100	$0	$1,100
ALEX BELLO	TRUSTEE	2.00	Director	$0	$0	$0
JAMES STEINBERG JR	TRUSTEE	2.00	Director	$2,025	$0	$2,025
GREGORY LYNN AUSTIN	TRUSTEE	2.00	Director	$2,600	$0	$2,600
ROBERT V NOWACZYK	TRUSTEE	2.00	Director	$1,100	$0	$1,100
JOSEPH T HAMER	TRUSTEE	2.00	Director	$1,750	$0	$1,750
DONALD K STRONG	TRUSTEE	2.00	Director	$0	$0	$0
KENT C BLODGETT	TRUSTEE	2.00	Director	$1,475	$0	$1,475
DAVE MUTCHLER	TRUSTEE	2.00	Director	$1,100	$0	$13,100
KELLY GIBSON	TRUSTEE	2.00	Director	$1,100	$0	$1,100
MICHAEL T EDES	TRUSTEE/LABOR SPECIALIST	2.00	Director	$0	$0	$0
SHERRICE CARPENTER	TRUSTEE	2.00	Director	$825	$0	$825
RICHARD W SHAILOR	TRUSTEE	2.00	Director	$2,550	$0	$2,550
JOSEPH L ADAMS	TRUSTEE	2.00	Director	$1,780	$0	$1,780
RUBEN MARICHALAR	TRUSTEE	2.00	Director	$4,025	$0	$4,025
WILLIAM E CHANDLER	TRUSTEE	2.00	Director	$0	$0	$0
KEVIN AHLBRAND	TRUSTEE	2.00	Director	$1,725	$0	$1,725
JOHN J FRANCAVILLA	TRUSTEE	2.00	Director	$1,875	$0	$1,875
DAVID R MOODY	TRUSTEE	2.00	Director	$1,100	$0	$1,100
KEVIN VERNON	TRUSTEE	2.00	Director	$4,400	$0	$4,400
ROBERT RADOSEVICH	TRUSTEE	2.00	Director	$1,600	$0	$1,600
JOSEPH BATTAGLIA	TRUSTEE	2.00	Director	$1,100	$0	$1,100
DENNIS MCCRARY	TRUSTEE	2.00	Director	$2,600	$0	$2,600
JOE JOHNSON	TRUSTEE	2.00	Director	$3,325	$0	$3,325
GREG TOYEAS	TRUSTEE	2.00	Director	$600	$0	$600
PHILLIP WISE	TRUSTEE	2.00	Director	$1,100	$0	$1,100
TODD C HARGROVE	TRUSTEE	2.00	Director	$250	$0	$250
JOHN FIORILL	TRUSTEE	2.00	Director	$1,100	$0	$1,100
LOUIS GIANFRANCESCO	TRUSTEE	2.00	Director	$1,100	$0	$1,100
TERRY GAINEY	TRUSTEE	2.00	Director	$1,950	$0	$1,950
TONY A HARRISON	TRUSTEE	2.00	Director	$950	$0	$15,350
JOHNNY CRUMBY SR	TRUSTEE	2.00	Director	$1,900	$0	$1,900
FRANK G PLOWICK	TRUSTEE	2.00	Director	$1,225	$0	$1,225
RAYMOND FLORES	TRUSTEE	2.00	Director	$800	$0	$800
JOHN OHRNBERGER	TRUSTEE	2.00	Director	$700	$0	$700
JACK L SIMINGTON	TRUSTEE	2.00	Director	$3,225	$0	$3,225
HAROLD S WALKER	TRUSTEE	2.00	Director	$1,600	$0	$1,600
JERRY L JOHNSON	TRUSTEE	2.00	Director	$2,025	$0	$2,025
RYAN COX	TRUSTEE	2.00	Director	$1,000	$0	$1,000
TIMOTHY M RICHARDSON	SENIOR LEGISLATIVE LIASON	40.00	Highest	$191,107	$12,896	$204,003
JAMES PASCO	EXECUTIVE DIRECTOR	40.00	Highest	$202,990	$0	$202,990
MICHAEL E COVIELLO	LABOR SERVICE ASSOC GEN C	40.00	Highest	$132,115	$12,896	$145,011
ROGER D MAYBERRY	LABOR SERVICE DIRECTOR	40.00	Highest	$131,522	$1,500	$133,022
KEITH TURNEY	DIRECTOR OF EDUCATION AND OUTREACH FOR THE NATIONA	40.00	Highest	$106,080	$1,500	$107,580

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$8,110,486	$7,790,721	$18,154,166	$319,765
2024	No data	No data	No data	No data
2023	$7,967,013	$7,248,449	$16,888,489	$718,564
2022	$7,565,227	$7,266,019	$15,477,522	$299,208
2021	$6,843,793	$6,094,368	$16,678,003	$749,425
2020	$8,519,877	$7,221,961	$13,626,092	$1,297,916
2019	$7,244,609	$6,729,613	$12,945,027	$514,996
2018	$6,673,949	$6,569,913	$11,799,912	$104,036